Dawn Primarolo: In parliamentary answers on dates 4 and 26 March 2003 and in letters to several hon. Members, the Economic Secretary to the Treasury explained changes that have been made to the rules governing the VAT treatment of state-regulated welfare agencies such as domiciliary care and independent fostering agencies. He explained that the changes would take effect from the date that the regulatory system and standards for welfare providers were implemented or, in the case of independent fostering agencies, on 1 April 2003. Following representations from a small number of businesses, Customs have issued a business brief clarifying the circumstances determining the time at which an agency becomes exempt. Copies are available in the House of Commons Library.